Tennessee § 11-15-105 - Tax assessment.
Full text of Tennessee Tennessee Code Annotated § 11-15-105 — Tax assessment., with citation guidance and answers to common questions.
§ 11-15-105. Tax assessment.
When a scenic easement is held by a public body for the purposes of this chapter, the subject real property shall be assessed on the basis of the true cash value of the property or as otherwise provided by law, less such reduction in value as may result from the granting of the scenic easements. The value of the easement interest held by the public body shall be exempt from property taxation to the same extent as other public property. If a scenic easement in a structure is held by a public body for the term of a person's life or a term of years, the exemption shall apply for the length of the term and no longer. Acts 1973, ch. 21, § 5; 1976, ch. 730, § 5; T.C.A., § 11-1805.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 11-15-105
What does Tennessee Code Annotated § 11-15-105 cover?
Section 11-15-105 ("Tax assessment.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 11-15-105?
A common citation format is "Tennessee Code Annotated § 11-15-105" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 11-15-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.